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| The Tax Publishers2019 TaxPub(DT) 6351 (Ker-HC) INCOME TAX ACT, 1961
Section 148
When a re-assessment proceeding is taken on a specific ground or grounds, AO while carrying out reassessment would also be enabled to take note of and carry out reassessment, on any other ground which he detects on reassessment, however, the other grounds could be included in reassessment and sustained only if the original grounds, or any of them on which reassessment was proposed in the notice, was also found capable of reassessment eventually. Thus, appeal was dismissed.
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Reassessment - Validity - Whether there was disallowance in the original assessment order -
Only ground raised on reassessment was the deduction to the extent of USD 1,23,691. It was found that if the said amounts have not already been disallowed in original assessment, then reassessment on that ground was proper. AO was directed to look into whether there was disallowance in the original assessment order itself. Held: Reassessment having been initiated on the specific ground, it should be confined to that ground alone. The proposition as declared by this Court that when a re-assessment proceeding is taken on a specific ground or grounds, AO while carrying out reassessment would also be enabled to take note of and carry out reassessment, on any other ground which he detects on re-assessment. However, the other grounds could be included in reassessment and sustained only if the original grounds, or any of them on which reassessment was proposed in the notice, was also found capable of re-assessment eventually.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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